With the development of society and the scale of production of the capitalist society, expanding, occurred in the joint-stock company as the main form of the production and business operation organization form of company, the shareholders of property ownership, but not directly involved in the production and operation of enterprises management, and entrusted manager to exercise management function, property ownership and management power increasingly separation. The company managers to shareholders strengthened economic responsibility, managers must on accounting statements in the form of regular shareholders the business and financial results. The accounting statements are true and correct.... Faithful management personnel to prove, conscientiously fulfill the duty of his economic responsibility. A third more need of accounting professionals to ensure, examine the legitimate rights and interests of the shareholders and creditors shall be inviolable. Then the folk audit and emerge as The Times require. But how to ensure the third party audit results of accounting professionals?